IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCHES "SMC" : DELHI

     BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER

                      ITA.No.2046/Del./2018
                    Assessment Year 2006-2007

M/s. Raman Textile Pvt.                The Income Tax Officer,
Ltd., Barsat Road, Bichpari        vs. Ward ­ 1,
Chowk, Panipat ­ 132103                Panipat.
PAN AADCR4021L
         (Appellant)                         (Respondent)

                   For Assessee : Shri Mohinder Jeet Sachdeva,
                                          Director.
                   For Revenue : Shri S.L. Anuragi, Sr. D.R.

              Date of Hearing : 03.12.2018
      Date of Pronouncement : 03.12.2018

                              ORDER

           This appeal by Assessee has been directed against

the Order of the Ld. CIT(A), Karnal Dated 08.02.2018, for the

A.Y. 2006-2007, challenging the levy of penalty under section

271(1)(c) of the I.T. Act, 1961.

2.         I have heard the Director of the Assessee-Company

and the Ld. D.R.






3.         The Ld. CIT(A) without giving any reasons for

decision in the appellate order, confirmed the levy of penalty

and dismissed the appeal of assessee-company. Thus, there is

a violation of Section 250 (6) of the I.T. Act because no reasons
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                                     ITA.No.2046/Del./2018 M/s. Raman Textiles
                                                             Pvt. Ltd., Panipat.



for decision have been given in the appellate order. The

Director    of     the   assessee-company        also    submitted        that

quantum matter have been set aside in the matter. In this

view of the matter, I set aside the impugned Order and restore

the appeal of assessee-company to the file of Ld. CIT(A) with a

direction     to   re-decide   the   appeal      of     assessee-company

according to Law, by giving reasonable, sufficient opportunity

of being heard to the assessee-company. The Ld. CIT(A) shall

pass Order giving reasons for decision in the appellate order

as per law.

4.          In the result, appeal of Assessee is allowed for

statistical purposes.

            Order pronounced in the open Court.







                                                Sd/-
                                               (BHAVNESH SAINI)
Delhi, Dated 03rd December, 2018              JUDICIAL MEMBER
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT `SMC' Bench, Delhi
6. Guard File.
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                    ITA.No.2046/Del./2018 M/s. Raman Textiles
                                            Pvt. Ltd., Panipat.




          // By Order //



Assistant Registrar : ITAT Delhi Benches :
               Delhi.